我国上市公司财务治理所存在的问题及对策.docVIP

摘 要 摘 要 摘要 上市公司是资本市场发展的基石。上市公司财务治理是指基于财务资本结构等机制安排，对上市公司财权进行合理的配置，形成有效的财务激励与约束机制，以解决利益矛盾，保证上市公司效率。当前我国上市公司内外部理财环境正处于改革转型期，各种利益关系未得到真正的理清，还存在大量的制度和法律漏洞，因此出现了种种非理性的理财行为。上市公司财务治理结构存在的典型问题主要有:大股东占用公司资金,非公平的关联交易,权力制衡与激励机制不完善,信息披露制度存在缺陷等。化化公司财务治理结构应界定清晰的财务主体,规范落实股东财务治理权,完善经营者激励监督机制以及充分发挥债权人在财务治理中的作用。本文通过对国内上市企业财务治理的研究分析，发现目前状态下财务治理所存在的问题，然后对问题进行分析，最后提出解决问题的方法，对上市企业的财务治理提出建议。 关键词：上市公司，财务治理 ABSTRACT ABSTRACT PAGE 4 PAGE 3 ABSTRACT The listed company is the cornerstone of the development of the capital market. Financial governance of listed companies is based on the mechanism of financial capital structure arrangement, to carry on the reasonable configuration, the listed company financial form effective financial incentive and restraint mechanism, in order to solve the interests conflict, ensure the efficiency of listed companies. The current reform of listed companies internal and external financing environment in our country is in the transition period, all kinds of interest relations is not really clear, there are a lot of institutional and legal loophole, therefore appeared all sorts of irrational financing behavior. Typical problems of the listed company financial governance structure includes: big shareholders occupy huge sum funds of the company, the relation between the fair trade, power balance and the incentive mechanism is imperfect, the deficiency in the system of information disclosure, etc. The corporate financial governance structure should be defined clearly financial main body, specification to carry out the right of shareholders' financial governance, improve the supervision of managers' motivation, and give full play to the role of creditors in financial management. In this paper, based on the research of the domestic listed company financial management analysis, found that the current state of financial management problems, and then analyze the problems, finally puts forward the method to solve the problem, and puts forward Suggestions for the financ